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Preparing an audit report for a charity

This guide was last updated in November 2018 and is based on the relevant laws and regulations that apply as at 1 November 2018.

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This guide is designed to explain the main changes that are needed to the audit report of a charity that does not prepare group financial statements. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.

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The following ICAEW guides and articles may also be helpful:

 

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